Nail clippers in a variety of designs have been in existence for many years. Nail clippers of different sizes with different size cutting heads have been developed for both toe nails and finger nails. Since toe nails, especially the big toe, tend to be larger than finger nails, a larger clipper has been developed for toe nails whereas a smaller clipper is commonly used for finger nails. Many people are forced to purchase, own and keep track of two nail clippers. It would appear that there is a need for a single nail clipper which performs both functions of a toe nail clipper and a finger nail clipper and is less expensive to manufacture than two separate nail clippers.